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Searching for all of: "internal control" , "internal controls" , "material weakness" and "icfr"

All Filings SEC Comment Letters Company Responses
Date Type Ticker Company Matched Terms Snippet Open
Jun. 10, 2025 CORRESP MKDW MKDWELL Tech Inc.
internal control internal controls material weakness icfr
...likely to have any material adverse effect on our business, financial condition, cash-flow or results of operations. Item 15. Controls and Procedures Management's Annual Report on Internal Control over Financial Reporting, page 71 3. We note that you identified material weaknesses; however, you do not include a statement as to whether your internal control over financial re... Open Filing Company View
Mar. 12, 2025 CORRESP COOT Australian Oilseeds Holdings Ltd
internal control internal controls material weakness icfr
...inancial Officer concluded that our disclosure controls and procedures were not effective as of the end of the period covered by this Annual Report on Form 10-K as a result of the material weakness described below. Notwithstanding these material weaknesses, management has concluded that our financial statements included in this Annual Report on Form 10-K are fairly stated in... Open Filing Company View
Sep. 25, 2024 CORRESP MTCH Match Group, Inc.
internal control internal controls material weakness icfr
...inancial information for a reasonable investor to make decisions. The Company also considered any impact to management's previous evaluation and assessment of the effectiveness of internal control over financial reporting (“ICFR”) and its disclosure controls and procedures. The Company maintains that our internal controls over financial reporting and disclosure controls and... Open Filing Company View
May. 11, 2023 CORRESP IRME IR-Med, Inc.
internal control internal controls material weakness icfr
...e. Please explain how you reached this conclusion. In this regard, we note the Item 4 disclosures in your Form 10-Q for the quarter ended September 30, 2022, indicate that the two material weaknesses identified in your assessment of internal controls over financial reporting (ICFR) as of December 31, 2021, were still not remediated. In light of this disclosure, as well as yo... Open Filing Company View
Feb. 22, 2022 CORRESP AYTU AYTU BIOPHARMA, INC
internal control internal controls material weakness icfr
..., page 106 1. We have the following comments related to your response to comment 1 in our letter dated February 3, 2022. Please amend your 10-K as follows: ● Clearly disclose that internal control over financial reporting (ICFR) and disclosure controls and procedures (DCP) are NOT effective at June 30, 2021, as required by Item 308(a)(3) of Regulation S-K. ● Remove the refe... Open Filing Company View
Feb. 22, 2022 CORRESP FUNI Hypha Labs, Inc.
internal control internal controls material weakness icfr
..., 2021. The Company undertakes to use the correct Evaluation Date in future filings. U.S. Securities and Exchange Commission February 22, 2022 Page 2 2. We note your disclosure of material weaknesses in internal control over financial reporting and we also note that the material weaknesses pertain to the recognition and measurement of the financial statements. As such, pleas... Open Filing Company View
Sep. 30, 2019 CORRESP GNPX Genprex, Inc.
internal control internal controls material weakness icfr
...ompany’s response. Form 10-K for the Fiscal Year Ended December 31, 2018 Item 9A. Controls and Procedures, page 84 1. Please tell us how you determined that a conclusion that your internal control over financial reporting (ICFR) was not effective as of December 31, 2018, did not impact your conclusion regarding the effectiveness of your disclosure controls and procedures (D... Open Filing Company View
Oct. 5, 2015 CORRESP WPRT WESTPORT FUEL SYSTEMS INC.
internal control internal controls material weakness icfr
...rch 9, 2015 as a result of the errors noted in the financial statements of the equity investee. • Given the change in management’s conclusion on the effectiveness of the company’s internal control over financial reporting subsequent to the original date of the auditors’ report on the financial statements and the resulting reissuance, dual-dating and change in the audit firm... Open Filing Company View
May. 22, 2013 CORRESP WPRT WESTPORT FUEL SYSTEMS INC.
internal control internal controls material weakness icfr
...ed April 1, 2013. Clarification of the CWI Accounting Determination Process initially included as Appendix B of our response letter dated April 1, 2013. Based on the processes and internal controls in place and performed by Westport and the documented communication with its external auditors, KPMG was not a part of Westport’s internal process or its internal controls at any... Open Filing Company View
Dec. 3, 2012 CORRESP JPM JPMORGAN CHASE & CO
internal control internal controls material weakness icfr
...y could have occurred in 2011 and the activity that was expected in future periods. For example, refer to the section of the Commission's Guidance Regarding Management's Report on Internal Control Over Financial Reporting (http://www.sec.gov/rules/interp/2007/33-8810.pdf) related to evaluation of control deficiencies that indicates that you should consider the volume of act... Open Filing Company View
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